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This Digest covers the origins of the PPR legislation and why it is so complex; a detailed analysis of the legislation and its contentious points.
Published: 13 June, 2025
This Digest covers the origins of the PPR legislation and why it is so complex; a detailed analysis of the legislation and its contentious points; in what circumstances HMRC are likely to challenge the relief; an analysis of case law and lessons to be learned; and much more.